Spice Islands Industries Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	43.63	2.78	1.15	0.11	0.89
Short-Term Investments	0.02	-	-	-	-
Trading Asset Securities	-	0.04	0.04	0.02	0.01
Cash & Short-Term Investments	43.65	2.82	1.19	0.12	0.9
Cash Growth	1450.14%	136.64%	878.62%	-86.49%	-76.12%
Accounts Receivable	28.63	11.81	1.06	0.55	7.75
Other Receivables	1.29	1.21	0.8	0.33	0.34
Receivables	30.11	13.03	1.86	0.88	8.08
Inventory	1.89	1.29	-	-	1.37
Prepaid Expenses	-	0.07	-	0.03	0.1
Other Current Assets	28.83	2.9	0.74	2.83	4.83
Total Current Assets	104.48	20.09	3.79	3.85	15.29
Property, Plant & Equipment	13.11	7.55	2.12	6.03	8.43
Other Intangible Assets	15.1	-	-	-	-
Long-Term Deferred Tax Assets	0.33	-	6.74	6.74	6.74
Other Long-Term Assets	43.85	23.13	0.04	0.85	2.43
Total Assets	176.86	50.78	12.69	19.48	35.28
Accounts Payable	4.83	1.2	0.25	0.95	2.46
Accrued Expenses	-	2.81	0.95	8.02	12.03
Short-Term Debt	5.93	12.77	6.25	-	7.3
Other Current Liabilities	25.88	10.33	7.92	10.17	16.88
Total Current Liabilities	36.64	27.12	15.37	19.14	38.67
Long-Term Debt	-	-	-	6.25	1.38
Pension & Post-Retirement Benefits	-	0.09	0.31	0.33	0.44
Long-Term Deferred Tax Liabilities	-	0.01	-	-	-
Other Long-Term Liabilities	-0	-0	-	-	-
Total Liabilities	36.64	27.21	15.68	25.72	40.49
Common Stock	62.33	43	43	43	43
Additional Paid-In Capital	-	34.91	34.91	34.91	34.91
Retained Earnings	-	-53.95	-75.49	-78.67	-77.45
Comprehensive Income & Other	77.88	-0.4	-5.42	-5.49	-5.67
Shareholders' Equity	140.22	23.57	-2.99	-6.25	-5.21
Total Liabilities & Equity	176.86	50.78	12.69	19.48	35.28
Total Debt	5.93	12.77	6.25	6.25	8.68
Net Cash (Debt)	37.73	-9.96	-5.06	-6.13	-7.78
Net Cash Per Share	7.63	-2.32	-1.18	-1.43	-1.81
Filing Date Shares Outstanding	4.94	4.3	4.3	4.3	4.3
Total Common Shares Outstanding	4.94	4.3	4.3	4.3	4.3
Working Capital	67.84	-7.02	-11.58	-15.29	-23.39
Book Value Per Share	28.36	5.48	-0.70	-1.45	-1.21
Tangible Book Value	125.12	23.57	-2.99	-6.25	-5.21
Tangible Book Value Per Share	25.30	5.48	-0.70	-1.45	-1.21
Buildings	-	2.99	2.99	2.99	2.99
Machinery	-	6.08	0.02	6.51	12.39